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415 results found

Article

DAC Beachcroft | United Kingdom | 24 May 2017

Corporate offences under the Criminal Finance Act 2017: implications for accountants and tax advisors

Having received Royal Assent at the end of April, the Criminal Finances Act 2017 (the "Act") is expected to come into force this autumn. The Act will

Article

Kingsley Napley | United Kingdom | 9 Dec 2016

Does recent guidance set clearer parameters for taxation loopholes?

Private Client analysis: The UK’s accountancy and tax bodies’ latest guidance to tax advisers and agents, particularly in relation to avoidance

Article

Baker McKenzie | United Kingdom, OECD | 31 Aug 2016

Behind the veil: corporate transparency in the UK

Close scrutiny of corporations is high on the political agenda following recent events (the 2008 financial crisis, public outrage at the tax affairs

Article

Eversheds Sutherland (International) LLP | United Kingdom | 24 Aug 2016

Aggregates Levy - utility company exemptions under consideration

A consultation paper issued by HM Revenue & Customs on 9 August 2016 invites comments on whether to exempt from the Aggregates Levy all aggregate

Article

RPC | United Kingdom | 27 May 2016

Would you know what to do if you received a Production Order from HMRC?

Last year HMRC issued over 1,400 production orders. They were issued by HMRC’s Criminal Investigation Directorate, as part of investigations into tax

Article

RPC | United Kingdom | 5 Nov 2015

Tribunal finds HMRC’s information notice to be invalid

In PML Accounting Limited v HMRC , the FTT concluded that a taxpayer information notice was invalid. Background PML Accounting Limited (PML)

Article

RPC | United Kingdom | 7 Oct 2015

Tribunal finds HMRC's information notice to be invalid

In PML Accounting Limited v HMRC, the First-tier Tribunal (FTT) has found that a taxpayer information notice was invalid, as HMRC should have

Article

Clyde & Co LLP | United Kingdom | 3 Aug 2015

Contractors who pays the tax?

It is generally well understood that if someone is an employee the company is responsible for deducting income tax and national insurance and

Article

RPC | United Kingdom | 1 Oct 2013

Maureen Hepburn v HMRC taxpayer wins appeal notwithstanding

The First-tier Tribunal (FTT) has recently ruled in favour of a taxpayer in relation to a consultancy fee purportedly paid to a company which was not

Article

RPC | United Kingdom | 11 Sep 2013

Taxpayer wins appeal notwithstanding mistimed implementation

The First-tier Tribunal ('FTT') has recently ruled in favour of a taxpayer in relation to a consultancy fee purportedly paid to a company which was

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